臺灣博碩士論文加值系統

在最佳化系統資源決策領域中，主要可分為三種方法：(1)作業成本(Activity-Based Costing, ABC)；(2)限制理論(Theory of Constraints, TOC)；(3)線性規劃(Linear Programming, LP)。在供不應求的市場環境裡，顧客不斷下訂單給廠商，使得訂單組合策略問題(Order Mix Decision Problem)在最佳化系統資源決策中扮演相當重要的角色。所謂『訂單組合策略問題』是在一段時間內，同時接受包含兩個以上的顧客訂單，而每個訂單由產品組合而成，針對此問題本研究嘗試以合併作業成本、限制理論成本會計的概念及背包問題(Knapsack Problem, KP)來發展出新的方法論，以獲得一組最佳的訂單組合，而求得最佳的生產利潤。
本研究所發展的內容主要是以非線性整數規劃的方法建立訂單選擇模式，模式中合併作業成本及限制理論的產出會計觀念，以解決作業成本及產出成本高估或低估固定成本的現象，使得發展出來的方法能夠有效提供最佳化生產的決策。

In optimizing production decision problems, there are three major methods: (1) Activity-Based Costing(ABC), (2)Theory of Constraints(TOC), and (3)Linear Programming(LP). In the market environment where the demand exceeds supply, the order mix decision problem plays an important role in optimizing production decision. Order mix decision problem means that a firm accepts more than two customer orders consisted of product mix in a certain period. To solve this type of problem, this research proposes to combine the concepts of ABC and TOC cost-based accounting and knapsack problem (KP) to develop a new methodology, which has the capability of selecting the optimizing order mix in order to obtain the best profit.
The proposed model basically adopts non-linear integer programming technique to build an order selection model. It incorporates both ABC and TOC cost-based accounting concepts to avoid the over-estimation or under-estimation of fixed costs such that a more reliable production decision can be generated.
表目錄………………………………………………………………………Ⅴ
第一章 緒論………………………………………………………………… 1
1.1研究背景與動機………………………………………………………1
1.2研究目的………………………………………………………………3
1.3研究方法………………………………………………………………3
1.4論文架構………………………………………………………………5
第二章 文獻探討…………………………………………………………… 6
2.1作業成本………………………………………………………………6
2.1.1作業成本介紹…………………………………………………… 6
2.1.2作業成本在產品組合的應用…………………………………… 9
2.2限制理論…………………………………………………………… 16
2.2.1 限制理論介紹………………………………………………… 16
2.2.2 限制理論在產品組合的應用………………………………… 18
2.3 線性規劃……………………………………………………………23
2.3.1 線性規劃介紹………………………………………………… 23
2.3.2 線性規劃在產品組合的應用………………………………… 24
2.4 限制理論與線性規劃在產品組合的探討………………………… 25
2.5 作業成本與限制理論線性規劃模式在產品組合的探討………… 27
2.5.1 參數定義………….………………………………………… 28
2.5.2 傳統的產品組合模式.……………………………………… 29
2.5.3 傳統產品組合模式的缺點…………………………………… 31
2.5.4一般的產品組合模式………………………………………… 32
第三章 訂單組合策略問題……………………………………………… 34
3.1問題陳述…………………………………………………………… 34
3.2 作業成本在訂單組合的應用……………………………………… 36
3.3 限制理論在訂單組合的應用……………………………………… 38
3.4 線性規劃在訂單組合的應用……………………………………… 39
3.5訂單組合範例說明………………………………………………… 41
3.5.1 訂單組合策略問題範例……………………………………… 41
3.5.2 作業成本在解決訂單組合問題的例子說明………………… 42
3.5.3 限制理論在解決訂單組合問題的例子說明………………… 45
3.5.4 線性規劃在解決訂單組合問題的例子說明………………… 46
3.5.5 三種方法在解決訂單組合策略問題的比較………………… 49
3.6 訂單組合策略問題的探討 ……………………………………… 50
第四章 訂單選擇模式…………………………………………………… 55
4.1問題陳述…………………………………………………………… 55
4.2 訂單選擇模式……………………………………………………… 58
4.2.1 基本假設……………………………………………………… 58
4.2.2 參數定義……………………………………………………… 58
4.2.3 基本模式……………………………………………………… 61
4.2.4 模式說明……………………………………………………… 63
4.3 訂單選擇模式之探討 …………………………………………… 65
4.4 模式優點……………………………………………………………67
第五章 範例說明………………………………………………………… 69
5.1 例子說明……………………………………………………………69
5.2 模式建立……………………………………………………………74
5.2.1參數設定………………………………………………………74
5.2.2 基本模式………………………………………………………76
5.2.3 模式求解………………………………………………………77
5.3 模式結果……………………………………………………………79
5.4 探討與結論…………………………………………………………80
第六章 結論與未來研究方向…………………………………………… 83
6.1 結論…………………………………………………………………83
6.2 未來研究方向………………………………………………………85
參考文獻……………………………………………………………………86
附錄一 ABC公司的模式建構及說明 ………………………………89

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